UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) January 7, 1999
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REGENT ASSISTED LIVING, INC.
Oregon 0-27108 93-1171049
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(State or other jurisdiction of (Commission (IRS Employer
incorporation or organization) File No.) Identification No.)
121 SW Morrison Street, Suite 1000, Portland, OR 97204
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(Address of principal executive offices) (Zip Code)
(503) 227-4000
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(Registrant's telephone number, including area code)
No Change
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
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(b) New Independent Accountant
Regent Assisted Living, Inc. ("Regent") engaged
PricewaterhouseCoopers L.L.P. as its new certifying accountant as
of January 7, 1999. PricewaterhouseCoopers was the certifying
accountant for Regent prior to December 29, 1997, on which date
it was dismissed by Regent. During the period from December 29,
1997 through the date hereof, Regent has not consulted with
PricewaterhouseCoopers regarding any matters specified in Items
304(a)(2)(i) or (ii) of Regulation S-B under the Securities
Exchange Act of 1934.
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Signature
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Dated: January 7, 1999
REGENT ASSISTED LIVING, INC.
By STEVEN L. GISH
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Steven L. Gish
Chief Financial Officer and Treasurer
(Principal Financial and Accounting
Officer)
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